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Elections for Superannuation Funds & Unit Trusts seminar paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 09 Jun 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper addresses election issues unique to SMSFs and unit trusts, and when and why they should or shouldn't make elections including:
- when does a SMSF have to make a FTE and/or an IEE?
- when does a unit trust or other entity that a SMSF has invested in have to make a and/or an IEE?
- what are the ATO's views on these issues - we will closely examine several relevant ATO IDs.

Author profile

Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel Butler, CTA, is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 40 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor. - Current at 15 January 2025
Click here to expand/collapse more articles by Daniel BUTLER.

 

This was presented at Family Trust Elections Revisited .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Why Elect?

Author(s):  Clive BIRD

Materials from this session:

The Election Downsides - the 'so what' factor

Author(s):  Chris WOOKEY

Materials from this session:

How do I make an election?

Author(s):  Noel BEHARIS

Materials from this session:

Elections for Superannuation Funds & Unit Trusts

Author(s):  Daniel BUTLER

Materials from this session:

Recent Developments - Amnesty & Federal Budget announcement

Author(s):  Andrew O'BRYAN

Materials from this session:

Further details about this event:

 

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